2 bis: Staggered payment of income tax on capital gains from the sale of small businesses (Article 1681 F)

I. – At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a professional activity or a complete branch of activity or on the sale of a business, a craft business or a customer base may be subject to a staggered settlement plan where the parties have agreed…